--- title: "HSN Code for Original Hand-Drawn Plans/Drawings/Texts | HSN 49060000 GST Rate" description: "Find HSN and GST Rates for 49060000 related to Original Hand-Drawn Plans/Drawings/Texts with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-49060000/" --- # HSN Code 49060000: Original Hand-Drawn Plans/Drawings/Texts - [Section 10: Guide to HSN Section 10](https://busy.in/hsn/section-10/) - [Chapter 49: Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans](https://busy.in/hsn/chapter-49/) - [Sub-chapter 4906: Architectural plans](https://busy.in/hsn/sub-chapter-4906/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | PLANS AND DRAWINGS FOR ARCHITECTURAL, ENGINEERING, INDUSTRIAL, COMMERCIAL, TOPOGRAPHICAL OR SIMILAR PURPOSES, BEING ORIGINALS DRAWN BY HAND; HAND-WRITTEN TEXTS; PHOTOGRAPHIC REPRODUCTIONS ON SENSITISED PAPER AND CARBON COPIES OF THE FOREGOING | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 49060000 ? It includes Bank Notes ### How much GST applies to Original Hand-Drawn Plans/Drawings/Texts? Under HSN 49060000, Original Hand-Drawn Plans/Drawings/Texts attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Original Hand-Drawn Plans/Drawings/Texts? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Does packaging or labelling change the GST for Original Hand-Drawn Plans/Drawings/Texts? For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading. ### Any common misclassification issue with Original Hand-Drawn Plans/Drawings/Texts? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Original Hand-Drawn Plans/Drawings/Texts? e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies. ## India's trade performance: HSN Code 49060000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−70.13% YoY) — 0.0000% of India's total exports - Imports: ₹3 Cr (−94.55% YoY) — 0.0001% of India's total imports - Trade balance: −₹3 Cr (Deficit); surplus rank #8338 of 12657 HSN codes - Share of Sub-Chapter 4906: 100.00% of its exports; import side 100.00% - Rank within Sub-Chapter 4906: #1 of 1 by export value; import-side #1 ### Key metrics - Export CAGR: -39.46% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #9345 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +125.00% in FY 2021-22 - Contribution to Sub-Ch. 4906: 100.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 49060000 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 4906 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4906 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 4.67 | 0.0002% | — | 100.00% | 61.61 | 0.0017% | — | 100.00% | −56.94 | #5940 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −82.87% | 100.00% | 38.00 | 0.0011% | −38.32% | 100.00% | −37.20 | #7800 | | FY 2020-21 | < ₹1 Crore | 0.0000% | 0.00% | 100.00% | 17.58 | 0.0006% | −53.74% | 100.00% | −16.78 | #7847 | | FY 2021-22 | 1.80 | 0.0001% | +125.00% | 100.00% | 14.43 | 0.0003% | −17.92% | 100.00% | −12.63 | #7440 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −71.11% | 100.00% | 198.15 | 0.0034% | +1,273.18% | 100.00% | −197.63 | #8644 | | FY 2023-24 | < ₹1 Crore | 0.0000% | +48.08% | 100.00% | 55.92 | 0.0010% | −71.78% | 100.00% | −55.15 | #8466 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −70.13% | 100.00% | 3.05 | 0.0001% | −94.55% | 100.00% | −2.82 | #9345 | - CAGR (7-year): exports -39.46%/yr, imports -39.40%/yr (consistently Deficit) ## Key trade insights: HSN Code 49060000 export-import analysis ### Export decline: -39.46% CAGR over 7 years India's exports under HSN Code 49060000 have declined at a compound annual rate of -39.46% over 7 fiscal years, falling from ₹4.67 Crore in FY 2018-19 to ₹0.23 Crore in FY 2024-25. ### HSN Code 49060000 ranked #9345 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 49060000 ranks #9345 out of 12657 HSN codes by total export value. Within Sub-Chapter 4906, it ranks #1 of 1. By trade surplus, it ranks #8338 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 49060000 exports The strongest single-year export movement for HSN Code 49060000 was recorded in FY 2021-22, when exports surged by 125.00% over the prior year. ### India records a trade deficit of ₹2.82 Crore in HSN Code 49060000 goods In FY 2024-25, India's imports of ₹3.05 Cr exceeded exports of ₹0.23 Cr, resulting in a trade deficit of ₹2.82 Crore — ranking #8338 of 12657 by surplus magnitude. ### Import growth of -39.40% CAGR signals stable import dependency for Original Hand-Drawn Plans/Drawings/Texts India's imports under HSN Code 49060000 have grown at -39.40% CAGR, reaching ₹3.05 Crore in FY 2024-25. ### HSN Code 49060000 contributes 100.00% of Sub-Chapter 4906 exports — ranked #1 Among the 1 HSN codes under Sub-Chapter 4906, HSN Code 49060000 ranks #1 by export value — accounting for 100.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 100.00% share (rank #1). ## Related HSN Codes in Sub-Chapter 4906 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 49060000: Original Hand-Drawn Plans/Drawings/Texts (this hsn code) | < ₹1 Crore |